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The National Audit Office (NAO) of Tanzania is an independent Parliamentary body in Tanzania which is responsible for auditing central government departments, government agencies and non-departmental public bodies. [1] The NAO also carries out value for money (VFM) audits into the administration of public policy.
Generally Accepted Auditing Standards, or GAAS are sets of standards against which the quality of audits are performed and may be judged. Several organizations have developed such sets of principles, which vary by territory.
Internal auditing is an independent, objective assurance and consulting activity designed to add value and improve an organization's operations. It helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes. [1]
32-02: 1978: Hospital audit guide full-text: 32-03: 1980: Hospital audit guide full-text: 32-04: 1982: Hospital audit guide full-text: 32-05: 1985: Hospital audit guide full-text: 32-06: 1987: Hospital audit guide full-text: Title ceased. Superseded by Audits of Providers of health care services (1990) 33-01: 1977: Auditor's study and ...
The ISO 9000 family is a set of international standards for quality management systems.It was developed in March 1987 by International Organization for Standardization.The goal of these standards is to help organizations ensure that they meet customer and other stakeholder needs within the statutory and regulatory requirements related to a product or service.
This is known as the internal ratings-based (IRB) approach to capital requirements for credit risk. Only banks meeting certain minimum conditions, disclosure requirements and approval from their national supervisor are allowed to use this approach in estimating capital for various exposures.
Similarly, the European Court of Auditors (ECA) has developed a performance audit methodology for its audits of the sound financial management of the European Commission and the programmes funded through the EU budget. [2] Performance audits may also be conducted by internal auditors who are employees of the entity being audited.
Computer-assisted audit tool (CAATs) or computer-assisted audit tools and techniques (CAATTs) is a growing field within the IT audit profession. CAATs is the practice of using computers to automate the IT audit processes.